EPHRATA - State auditors found problems with Grant County's money amounts listed in financial records.

The Washington State Auditor's Office conducts annual audits of government agencies and recorded finding the mistakes in its financial report for Grant County.

The state auditors examined financial reports, and the county's accountability and compliance with state laws by examining the county's records for 2010.

State auditors reported finding errors in the amounts listed in financial records, according to the finding.

"The issue was found and corrected the next day," said Grant County Commissioner Richard Stevens. "We learn something every time."

Auditor Dave Firebaugh said all of the errors were corrected before the audit was completed. The mistakes were because of a change in personnel at the countys auditor's office. Firebaugh left his position as chief accountant when he was elected auditor.

"We did have a change in personnel," he said. "This was the first time the new chief accountant prepared the final report."

The largest problems came in the reporting of four funds the county maintains for separate entities, such as Grant County Housing Authority, the Washington Rural Counties Insurance Pool and the Big Bend Economic Development Council, according to the state.

The county included $11 million in the four funds as part of its financial reports, Firebaugh explained. While sometimes the type of funds would be included, the four funds shouldn't have been included.

Another problem was found with the ending balances listed for cash and investments. Auditors reported a total overstatement of about $8 million across several funds.

The problem came from how the ending balances were calculated, Firebaugh said. The treasurer finishes his record keeping at the end of the year, but since not all of the expenses for the year have been paid, the auditors office notes the items needing to be paid. While the items are noted, the amounts aren't taken off of the cash balance until they're paid. In this case, the amount was subtracted from the balance before they were paid.

The auditors recommended making sure people were trained properly, establish a process to make sure the financial information is accurate and have someone review the reports.

The county is providing additional training, and is working to improve communication between the Public Works department and the accounting office, according to the report.

"There will be a detailed review of the financial statements by the Grant County auditor before the financial statements are submitted to the state to ensure accuracy," according to the finding. "A person has been hired in the accounting office that will monitor the grants and review the grant reports as submitted by the various departments."